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Showing 961–970 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth p…
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
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